**EXHIBIT
        31.2**
 
 **CERTIFICATION
        OF CFO PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT**
  **CERTIFICATIONS**
  
  I,
        Michelle R. Sherman, certify that:
  1.
        I have
        reviewed this annual report on Form 10-KSB of ETELCHARGE.COM, INC., a Nevada
        Corporation;
  2.
        Based
        on my knowledge, this report does not contain any untrue statement of a material
        fact or omit to state a material fact necessary to make the statements made,
        in
        light of the circumstances under which such statements were made, not misleading
        with respect to the period covered by this report;
 
 3.
        Based
        on my knowledge, the financial statements, and other financial information
        included in this report, fairly present in all material respects the financial
        condition, results of operations and cash flows of the Registrant as of,
        and
        for, the periods presented in this report;
 
 4.
        The
        Registrant's other certifying officer(s) and I are responsible for establishing
        and maintaining disclosure controls and procedures (as defined in Exchange
        Act
        Rules 13a-15(e) and 15d-15(e)) for the registrant and have:
  (a)
        Designed such disclosure controls and procedures, or caused such disclosure
        controls and procedures to be designed under our supervision, to ensure that
        material information relating to the Issuer, including its consolidated
        subsidiaries, is made known to us by others within those entities, particularly
        during the period in which this report is being prepared;
  (b)
        Designed such internal control over financial reporting, or caused such internal
        control over financial reporting to be designed under our supervision, to
        provide reasonable assurance regarding the reliability of financial reporting
        and the preparation of financial statements for external purposes in accordance
        with generally accepted accounting principles;
  (c)
        Evaluated the effectiveness of the Issuer's disclosure controls and procedures
        and presented in this report our conclusions about the effectiveness of the
        disclosure controls and procedures, as of the end of the period covered by
        this
        report based on such evaluation; and
  (d)
        Disclosed in this report any change in the Issuer's internal control over
        financial reporting that occurred during the Registrant's fiscal quarter
        ending June 30, 2006 that has materially affected, or is reasonably
        likely to materially affect, the Issuer's internal control over financial
        reporting.
  5.
        The
        Registrant's other certifying officer(s) and I have disclosed, based on our
        most
        recent evaluation of internal control over financial reporting, to the
        Registrant's auditor and the audit committee of the Registrant's board of
        directors (or persons performing the equivalent functions):
  (a) All
        deficiencies and material weaknesses in the design or operation of internal
        control over financial reporting which are reasonably likely to adversely
        affect
        the registrant's ability to record, process, summarize and report financial
        information; and
  (b) Any
        fraud, whether or not material, that involves management or other employees
        who
        have a significant role in the registrant's internal control over financial
        reporting.
 ETELCHARGE.COM,
                  INC.Date: April
                  13, 2007
              By:
              /s/ Michelle
                  R. ShermanMichelle R. ShermanPrincipal
                  Financial Officer